The Root Field Management Company Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 03084401 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2025

for

The Root Field Management Company Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTORS:

T J D Raincock

A J Smith

A Stewart

SECRETARY:

REGISTERED OFFICE:

33 Downs Way

Tadworth

Surrey

KT20 5DH

REGISTERED NUMBER:

03084401 (England and Wales)

ACCOUNTANTS:

KW Steward Limited

Chartered Accountants

5 Oakfield Glade

Weybridge

Surrey

KT13 9DP

FIXED ASSETS

Tangible assets

4

40,000

CURRENT ASSETS

Debtors

5

618

2,092

Cash at bank

21,935

32,161

22,553

34,253

CREDITORS

Amounts falling due within one year

6

4,249

2,912

NET CURRENT ASSETS

18,304

31,341

TOTAL ASSETS LESS CURRENT
LIABILITIES

58,304

71,341

CREDITORS

Amounts falling due after more than one
year

7

38,986

NET ASSETS

19,318

32,355

CAPITAL AND RESERVES

Called up share capital

14

Retained earnings

19,304

32,341

SHAREHOLDERS' FUNDS

19,318

32,355

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd July 2026 and were signed on its behalf by:

T J D Raincock - Director

1.	STATUTORY INFORMATION

The Root Field Management Company Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

not provided

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1st January 2025

and 31st December 2025

40,000

NET BOOK VALUE

At 31st December 2025

40,000

At 31st December 2024

40,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Trade debtors

-

1,500

Other debtors

618

592

618

2,092

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Trade creditors

(1

)

-

Taxation and social security

-

192

Other creditors

4,250

2,720

4,249

2,912

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

Other creditors

38,986

Other creditors represents the outstanding balance of Subordinated Unsecured Loan Notes (due

31st December 2094) in units of £1.00 each. The holders of these loan notes as at 31st December were as follows -

Name of Holder & Value of Notes Held

P M Davies £1,499.00

R J Butler & R M Butler £2,999.00

M L Kent & C Kent £2,999.00

A Furness £2,999.00

M D Webb £2,999.00

D H Lawrence & A M Marjoribanks £2,999.00

E O M Thesiger & J C Thesiger £2,999.00

G C Spriegel & J Spriegel £2,999.00

M D McGarry & H McGarry £2,999.00

T J Pocock & M Pocock £2,999.00

R J Anderson £2,999.00

D N Kent & S M Kent £2,999.00

D Patel & S Patel £1,499.00

A A M Robinson £1,499.00

S I M Robinson £1,500.00

TOTAL £38,986.00

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Root Field Management Company Ltd for the year ended 31st December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The Root Field Management Company Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Root Field Management Company Ltd and state those matters that we have agreed to state to the Board of Directors of The Root Field Management Company Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Root Field Management Company Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Root Field Management Company Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Root Field Management Company Ltd. You consider that The Root Field Management Company Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Root Field Management Company Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

KW Steward Limited

Chartered Accountants

5 Oakfield Glade

Weybridge

Surrey

KT13 9DP

Date: .............................................